CORRESP Filing
Abacus Global Management, Inc.
Date: Dec. 18, 2025 · CIK: 0001814287 · Accession: 0001140361-25-045945
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291789
Letter
Re:
Abacus Global Management, Inc. 2101 Park Center Drive, Suite 200 Orlando, Florida 32835
December 18, 2025
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Ms. Madeline Mateo
Abacus Global Management, Inc.
Registration Statement on Form S-3
File No. 333-291789
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Abacus Global Management, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 10:00 a.m. Eastern Time on December 22, 2025, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Patti Marks at (212) 819-7019 or, in her absence, Michelle Rutta at (212) 819-7864.
Thank you for your assistance in this matter.
Very truly yours,
ABACUS GLOBAL MANAGEMENT, INC.
Show Raw Text
CORRESP 1 filename1.htm Abacus Global Management, Inc. 2101 Park Center Drive, Suite 200 Orlando, Florida 32835 December 18, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Ms. Madeline Mateo Re: Abacus Global Management, Inc. Registration Statement on Form S-3 File No. 333-291789 Ladies and Gentlemen: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Abacus Global Management, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 10:00 a.m. Eastern Time on December 22, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Patti Marks at (212) 819-7019 or, in her absence, Michelle Rutta at (212) 819-7864. Thank you for your assistance in this matter. Very truly yours, ABACUS GLOBAL MANAGEMENT, INC. By: /s/ Jay J. Jackson Jay J. Jackson President and Chief Executive Officer cc: William H. McCauley, Abacus Global Management, Inc. Michelle Rutta, White & Case LLP Patti Marks, White & Case LLP